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R
renag66 Asked February 2014

Can I charge my Mother-in-Law for mileage?

My 90 yr old mother in law recently broke her hip and can no longer drive. Besides caring for her, I am constantly running errands for her. Taking her to doctor appointments, going to pharmacy to fill medications and then delivering them to her at my sister in laws home, picking up things for her at Wal-Mart, etc. I had a brand new car and put so many miles on it just doing things for her. My sister in law can do it for her but she doesn't. Can we charge my mother in law for mileage? If so, can I charge her the federal rate of .56 cents per mile? Or .23.5 cents per mile. What does the IRS mean by medical mile?

pamstegma Feb 2014
Beginning on Jan. 1, 2013, the standard mileage rates for the use of a car (also vans, pickups or panel trucks) will be:
•56.5 cents per mile for business miles driven. (no)
•24 cents per mile driven for medical or moving purposes. (yes)
•14 cents per mile driven in service of charitable organizations. (no)
Which means she can deduct payments to you for medical trips at 24 cents a mile. She cannot deduct grocery trips. BUT the IRS would want you to declare the income at whatever rate you choose to charge, and pay taxes on all the income. On the other hand if she flips you $10 for gas as a GIFT, that is only a GIFT and not taxable.

cmcwrinkl1 Feb 2014
I don't know about the IRS, but when I was starting a VA aid and assistance claim for my mother, our elder law attorney's office told me that keeping a record of mileage and the cost for taking Mom places (she can't drive) would count as part of the cost of her care.

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